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Justice in international tax law : a normative review of the international tax regime /
The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2019]
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1127204897 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 191114s2019 ne o 000 0 eng d | ||
| 040 | |a YDX |b eng |e rda |e pn |c YDX |d OCLCQ |d YDXIT |d EBLCP |d OCLCF |d N$T |d OCLCO |d OCLCQ |d OCLCO |d K6U |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1151197322 | ||
| 020 | |a 9087225709 |q (electronic book) | ||
| 020 | |a 9789087225704 |q (electronic bk.) | ||
| 020 | |z 9087225695 | ||
| 020 | |z 9789087225698 | ||
| 029 | 1 | |a AU@ |b 000069948158 | |
| 035 | |a (OCoLC)1127204897 |z (OCoLC)1151197322 | ||
| 050 | 4 | |a K4460 |b .H66 2019 | |
| 082 | 0 | 4 | |a 343.04 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Hongler, Peter, |e author. | |
| 245 | 1 | 0 | |a Justice in international tax law : |b a normative review of the international tax regime / |c Peter Hongler. |
| 246 | 3 | 0 | |a Normative review of the international tax regime |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2019] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Online resource; title from digital title page (viewed on October 29, 2020). | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Abbreviations -- Part I: Introduction and Methodology -- Chapter 1: Introduction -- 1.1. International tax law at a crossroads -- 1.2. Justice -- Terminology and origin -- 1.3. Justice as a domestic tax policy guideline -- 1.4. Justice and the international tax regime -- Some preliminary remarks -- 1.5. Why is the international tax regime considered to be unjust? -- Chapter 2: Structure and Methodology -- 2.1. Why refer to political philosophy? -- 2.1.1. Interdisciplinary research and legal studies | |
| 505 | 8 | |a 2.1.2. Interdisciplinary research and international law -- 2.1.3. Interdisciplinary research and international tax law -- 2.1.4. Can lawyers influence political philosophy? -- 2.1.5. Realizing a realistic utopia -- 2.1.6. Limits of the reference to political philosophy -- 2.2. Structure -- 2.2.1. Part I -- 2.2.2. Part II -- 2.2.3. Part III -- 2.2.4. Part IV -- Part II: The International Tax Regime -- The International Tax Regime -- Scope of Research -- Chapter 3: The Theories and Development of International Law -- 3.1. Overview -- 3.2. The term "sources" -- 3.2.1. General remarks | |
| 505 | 8 | |a 3.2.2. Article 38(1) ICJ Statute -- 3.2.3. Article 38(2) ICJ Statute and beyond -- 3.3. Naturalism and positivism -- 3.4. The historical development of the current world order -- Chapter 4: The International Tax Regime -- 4.1. Sovereignty and jurisdiction -- Key elements of the international tax regime -- 4.1.1. State sovereignty -- 4.1.1.1. Overview -- 4.1.1.2. The term "sovereignty" -- Origin as a legal concept -- 4.1.1.3. Legal content -- 4.1.1.3.1. Internal sovereignty -- 4.1.1.3.2. External sovereignty -- 4.1.2. Fiscal sovereignty -- 4.1.2.1. Setting the framework | |
| 505 | 8 | |a 4.1.2.2. Genuine link doctrine -- 4.1.2.2.1. Preliminary remarks -- 4.1.2.2.2. The meaning of "genuine link" from an international law perspective -- 4.1.2.2.3. The meaning of "genuine link" from an international tax law perspective -- 4.1.2.2.4. Individuals: Citizenship as a sufficient genuine link -- 4.1.2.2.5. Corporations: Control of a foreign company as a sufficient link -- 4.1.2.3. Worldwide and territorial taxation or source vs residence -- 4.1.2.3.1. Preliminary remarks -- 4.1.2.3.2. Taxation of residents and citizens -- 4.1.2.3.3. Taxation of non-residents | |
| 505 | 8 | |a 4.1.2.3.4. Source vs residence from a general international law perspective -- 4.1.2.4. Income allocation and fiscal jurisdiction -- 4.1.2.5. Transfer of fiscal competences -- 4.1.3. Justice and the principle of sovereignty -- Some concluding remarks -- 4.2. Treaty-based rules of the international tax regime -- 4.2.1. What is an international treaty? -- 4.2.1.1. Preliminary remarks -- 4.2.1.2. Binding obligation -- 4.2.1.2.1. In general -- 4.2.1.2.2. Some examples from a tax perspective -- 4.2.1.2.3. Unilateral statements -- 4.2.1.3. Between bodies of international law | |
| 520 | |a The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation |x Law and legislation. | |
| 650 | 0 | |a Double taxation. | |
| 650 | 0 | |a Justice. | |
| 650 | 6 | |a Double imposition. | |
| 650 | 6 | |a Justice. | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Justice |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 758 | |i has work: |a Justice in international tax law (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFxjyWwyrHMwF4RpmQYkWC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |z 9087225695 |z 9789087225698 |w (OCoLC)1126546848 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176428 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176428 | ||
| 938 | |a EBSCOhost |b EBSC |n 2290654 | ||
| 938 | |a YBP Library Services |b YANK |n 300938240 | ||
| 994 | |a 92 |b IZTAP | ||